Instructions For Form 8849 - Claim For Refund Of Excise Taxes (Page 2 of 4) in pdf

on line 1 and enter the excess

Claims for Excise Taxes on

use. During 1994, ABC used

adjustment on line 2.

gasoline as follows:

Gasoline

If you are claiming a refund for the

Number

Tax

Line 3, Gasoline Wholesale

repealed luxury taxes, get the

Quarter

of Gallons

Rate

Tax

Distributors

1st

10,000

.184

$1,840

Instructions for Form 720 for

2nd

5,000

.184

920

information on the documentation

3rd

7,500

.184

1,380

You can file a claim for any period of

4th

20,000

.184

3,680

that you must attach to this form

time and any dollar amount. There is

ABC corporation may file a refund

and the “accounting of refunds” that

no minimum amount required to file

claim of $1,840 for the 1st quarter of

you must include on line 9.

this type of claim. Write in the

its income tax year. ABC cannot file

Form 730.—You may claim a refund

period of time for which this claim is

a claim for the 2nd quarter because

for the tax you paid on a wager that

being filed.

the amount of refund is not at least

is laid off with another person who

$1,000. ABC must claim the $920 as

Line 4, Gasohol Blenders

is liable for the tax. Form 730, Tax

a credit on Form 4136. ABC can file

on Wagering, explains what

You can file a claim for any period of

a refund claim for the 3rd quarter of

information must be reported on line

at least 1 week in which the amount

$1,380. ABC cannot file a claim for

of refund claimed is at least $200.

the 4th quarter of its income tax

Form 2290.—You are entitled to a

Each gasohol claim must include

year regardless of the amount of the

pro rata refund of the tax paid on a

the following information on line 9:

claim. The $3,680 must be claimed

vehicle that is destroyed or stolen

1. The names of the supplier(s) of

as a credit on Form 4136.

before June 1 and subsequently not

the gasoline and alcohol,

Time for filing claims on line 5.—

used during the tax period. You

2. The dates of purchase of the

Quarterly claims must be filed by the

must provide the following

gasoline and alcohol,

last day of the quarter following the

information on line 9:

quarter for which the claim is filed.

3. The total number of gallons of

1. The vehicle identification

gasoline and alcohol purchased, and

number,

Claims for Excise Taxes on

4. The total number of gallons of

2. Whether the vehicle was

Diesel Fuel

gasohol produced.

destroyed or stolen,

Write “Gasohol Claim” at the top

3. Date of the theft or accident,

Line 6, Registered Ultimate

of Form 8849 and on the envelope.

and

Vendors of Diesel Fuel

Mail your claim to the service center

4. Computation of the refund

using the special addresses under

You must be registered with the IRS

amount. See Form 2290 for the

Where To File on page 1.

as an “ultimate vendor” or registered

computation instructions.

as a producer of diesel fuel to file a

Processing of your claim will be

You can claim a refund on any

claim. You can file a claim for any

delayed or it will be returned to you

vehicle on which you paid the tax on

period of at least 1 week in which

if you do not follow the required

Form 2290 if the vehicle is used

the amount of refund claimed is at

procedures or do not provide all the

5,000 miles or less (7,500 or less for

least $200.

required information.

agricultural vehicles) during a tax

Each claim by a registered

period (July 1–June 30). The mileage

Line 5, Off-Highway Business

ultimate vendor must include the

limitation applies to the total mileage

Use of Gasoline

following information:

a vehicle is driven during a tax

To claim this refund, you must have

1. A copy of the claimant’s

period regardless of the number of

used the gasoline for a business use

registration letter or certificate of

owners of the vehicle. See Form

other than in a vehicle registered (or

registry;

2290 for the computation

required to be registered) for

2. The name, address, telephone

instructions. You cannot file Form

highway use. You may file a refund

number, and taxpayer identification

8849 for this refund until after the

claim for any of the first 3 quarters

number (TIN) of each farmer or

end of a tax period.

of your income tax year if the

governmental unit that bought

Lines 3-8

amount of refund claimed for that

undyed diesel fuel and the number

quarter is at least $1,000. For the

of gallons that the claimant sold to

Write in the “period of claim” on

4th quarter of your income tax year,

each; and

lines 3-8 if your claim is described

you must claim a credit on Form

3. The name, address, telephone

on those lines. Write in your “income

4136.

number, and employer identification

tax year” for claims described on

If the amount of refund for any of

number (EIN) of each person that

lines 5, 7, and 8. Use the YYMM

the first 3 quarters of your tax year

sold diesel fuel to the claimant and

format. For example, if you are a

is not at least $1,000, you cannot

calendar year taxpayer, write “9412.”

the date of purchase.

claim a refund for that quarter. Any

Write “Diesel Fuel Claim” at the

If the tax rates change in the

amounts that are not claimed in a

top of Form 8849 and on the

future and a new version of the form

quarter because of the $1,000 rule

is not available, be sure to cross out

envelope. Mail your claim to the

must be claimed as a credit on

the old tax rate and enter the new

service center using the special

Form 4136. Those amounts are not

tax rate in the tax rate column.

addresses under Where To File on

eligible for refund in subsequent

page 1.

quarters.

Processing of your claim will be

Example. ABC corporation, a

delayed or it will be returned to you

calendar-year taxpayer, uses

if you do not follow the required

gasoline for an off-highway business

Page 2

Instructions For Form 8849 - Claim For Refund Of Excise Taxes Page 2

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